If on your last year's HST return, you had a balance owing of $3,000 or more, you would have to make equal quarterly installment payments starting next fiscal year. Find below a sample installment schedule if your HST reporting period has a calendar year end.
Fiscal quarters Installment due dates January 1 - March 31, April 30, April 1 - June 30, July 31, July 1 - September 30, October 31, October 1 - December 31, January 31. Note that the installment payments are due within one month after the end of each of your fiscal quarters.
